JAMAR MOONS CONSTRUCTIONS: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
JAMAR MOONS CONSTRUCTIONS
Largest movements
- Cash -€40,999
down €40,999 (-98.6%), from €41,601 to €602
mainly Trade debts (-€35,649) and Net result for the year (-€31,596)
- Tangible fixed assets -€17,297
down €17,297 (-31.5%), from €54,858 to €37,561
of which Furniture and vehicles: -€18,553
- Receivables within one year +€4,489
up €4,489 (+10.6%), from €42,172 to €46,661
of which Trade receivables: +€9,201
- Stocks and contracts +€2,050
up €2,050 (+54.7%), from €3,750 to €5,800
- Trade debts -€35,649
down €35,649 (-47.3%), from €75,335 to €39,686
of which Suppliers: -€27,034
- Profit (loss) carried forward -€31,596
down €31,596, from €7,799 to -€23,797
- Short-term financial debts +€24,622
new in 2025: €24,622
- Debts after one year -€18,092
down €18,092 (-69.0%), from €26,202 to €8,110
- Tax, wage and social debts +€7,954
up €7,954 (+69.0%), from €11,523 to €19,477
of which Taxes: +€12,895
- Gross operating margin -€28,968
down €28,968 (-19.2%), from €151,190 to €122,222
- Staff costs +€5,269
up €5,269 (+4.2%), from €124,420 to €129,689
- Depreciation +€2,110
up €2,110 (+10.8%), from €19,583 to €21,693
- Financial income +€1,590
up €1,590 (+15900.0%), from €10 to €1,600
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €145,535 | €92,857 | -€52,678 | -36.2% |
| Fixed assets | 21/28 | €54,858 | €37,561 | -€17,297 | -31.5% |
| Tangible fixed assets | 22/27 | €54,858 | €37,561 | -€17,297 | -31.5% |
| Plant, machinery and equipment | 23 | €1,523 | €2,779 | +€1,256 | +82.5% |
| Furniture and vehicles | 24 | €53,335 | €34,782 | -€18,553 | -34.8% |
| Current assets | 29/58 | €90,677 | €55,296 | -€35,381 | -39.0% |
| Stocks and contracts in progress | 3 | €3,750 | €5,800 | +€2,050 | +54.7% |
| Stocks | 30/36 | €3,750 | €5,800 | +€2,050 | +54.7% |
| Amounts receivable within one year | 40/41 | €42,172 | €46,661 | +€4,489 | +10.6% |
| Trade receivables | 40 | €35,547 | €44,748 | +€9,201 | +25.9% |
| Other amounts receivable | 41 | €6,625 | €1,913 | -€4,712 | -71.1% |
| Cash at bank and in hand | 54/58 | €41,601 | €602 | -€40,999 | -98.6% |
| Deferred charges and accrued income | 490/1 | €3,154 | €2,233 | -€921 | -29.2% |
| Total equity and liabilities | 10/49 | €145,535 | €92,857 | -€52,678 | -36.2% |
| Equity | 10/15 | €12,799 | -€18,797 | -€31,596 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,799 | -€23,797 | -€31,596 | |
| Amounts payable | 17/49 | €132,736 | €111,654 | -€21,082 | -15.9% |
| Amounts payable after more than one year | 17 | €26,202 | €8,110 | -€18,092 | -69.0% |
| Financial debts | 170/4 | €26,202 | €8,110 | -€18,092 | -69.0% |
| Amounts payable within one year | 42/48 | €105,310 | €101,877 | -€3,433 | -3.3% |
| Current portion of amounts payable after more than one year | 42 | €18,452 | €18,092 | -€360 | -2.0% |
| Financial debts | 43 | - | €24,622 | +€24,622 | |
| Credit institutions | 430/8 | - | €24,622 | +€24,622 | |
| Trade debts | 44 | €75,335 | €39,686 | -€35,649 | -47.3% |
| Suppliers | 440/4 | €52,446 | €25,412 | -€27,034 | -51.5% |
| Bills of exchange payable | 441 | €22,889 | €14,274 | -€8,615 | -37.6% |
| Taxes, remuneration and social security | 45 | €11,523 | €19,477 | +€7,954 | +69.0% |
| Taxes | 450/3 | €1,813 | €14,708 | +€12,895 | +711.3% |
| Remuneration and social security | 454/9 | €9,710 | €4,769 | -€4,941 | -50.9% |
| Accrued charges and deferred income | 492/3 | €1,224 | €1,667 | +€443 | +36.2% |
| Remuneration, social security and pensions | 62 | €124,420 | €129,689 | +€5,269 | +4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,583 | €21,693 | +€2,110 | +10.8% |
| Other operating charges | 640/8 | €1,172 | €825 | -€347 | -29.6% |
| Gross operating margin | 9900 | €151,190 | €122,222 | -€28,968 | -19.2% |
| Operating profit (loss) | 9901 | €6,015 | -€29,985 | -€36,000 | |
| Financial income | 75/76B | €10 | €1,600 | +€1,590 | +15900.0% |
| Recurring financial income | 75 | €10 | €1,600 | +€1,590 | +15900.0% |
| Financial charges | 65/66B | €3,172 | €3,211 | +€39 | +1.2% |
| Recurring financial charges | 65 | €3,172 | €3,211 | +€39 | +1.2% |
| Profit (loss) for the period before taxes | 9903 | €2,853 | -€31,596 | -€34,449 | |
| Profit (loss) for the period | 9904 | €2,853 | -€31,596 | -€34,449 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,853 | -€31,596 | -€34,449 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.